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        GST - States

        Section 59 - Self-assessment.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XII
        ASSESSMENT

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        Self-assessment requirement: registered persons must compute GST liability and file periodic returns as prescribed by law. Every registered person must perform self-assessment of taxes and furnish a return for each tax period as specified under section 39, making the registered person principally responsible for computing tax liability and filing returns in accordance with the Ordinance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Self-assessment requirement: registered persons must compute GST liability and file periodic returns as prescribed by law.

                                Every registered person must perform self-assessment of taxes and furnish a return for each tax period as specified under section 39, making the registered person principally responsible for computing tax liability and filing returns in accordance with the Ordinance.


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